Government Procurement Performance Audit Research

After the reform of "sharing", financial management system in our country started another important financial reform attempts, that is the government procurement. Since1996, our country government procurement into the pilot work, is now within the scope of the provinces and cities all over the country to conduct a comprehensive promotion. Along with our country government procurement system framework of the basic form, the implementation of performance audit of the government procurement behavior also caused a lot of theoretical and practical circles the attention of experts and scholars.So, what is a government procurement performance audit?Based on the provisions of the government procurement law of the People’s Republic of China, the government procurement refers to the state organs, institutions and organizations at all levels, the use of fiscal fund procurement in accordance with the law of centralized purchasing directory or purchase quota standards within the above goods, engineering and service behavior. Government procurement can refer to a specific procurement process, it can also be purchasing policy, purchasing procedure, purchasing process and purchasing management, is a kind of public procurement management system, is a kind of government behavior. And government procurement performance audit is the audit institutions in the purchasing behavior of the government, on the basis of traditional financial audit of purchasing behavior get benefit and achieve the effect of audit, and evaluate its actual results and expectations are consistent. In recent years, gradually expand the scale and scope of government procurement, to cause the attention of the public, not just close is the government’s financial capital, also more and more attention to the efficiency in using fiscal fund problem and hope that more government spending can be transparent. Therefore, the implementation of performance audit in government procurement activities is of great significance. The law of the People’s Republic of China government procurement law "the68th regulation, audit institutions shall have the right and obligation of government procurement activities and the parties responsible for the supervision and management. Supervision, of course, the main goal of the government procurement activities, is to the government procurement audit efficiency, evaluate the efficiency and profitability, namely we often say "3e" audit. Its purpose is to better regulate the government procurement, improve the efficiency of the government procurement, save the government spending, raise the use efficiency of financial fund and promote the efficient clean government construction.Our country to carry out the government procurement performance audit time is shorter, many laws and regulations are not perfect, the lack of specific guidance in specific job specification, this makes our country government procurement in carrying out all kinds of problems in the process of performance audit, limiting its development, also to have a certain influence on the development of the cause of the audit in our country. Thus, to carry out the government procurement performance audit and improve the status quo of its existence has positive meaning for the development of audit in our country.To sum up, government procurement performance audit has gradually become the core issue of modern government audit, although in on the problem of the performance audit of government procurement in China started late, but its necessity is not to be ignored. According to the government procurement performance audit of the related research, combined with A province, the provincial audit institutions to carry out the government procurement performance audit case, pointed out that China’s government procurement performance audit of the current situation and existing problems, and put forward our government should be how to improve this situation. Draw lessons from the advanced experience of other countries and for stronger measures, in order to improve China’s government procurement performance audit.Achievement effect the strengthening of the audit is a problem to be solved, it is not just the government concerned topic, also is one of the focuses of the social public, improve the effect of government procurement, government procurement behavior to achieve its fair, fair and open.